关于我国合并报表理论的现实选择

合并财务报表是"实质重于形式"这一会计原则在财务报表准则中的具体运用.它主要是为股权公司的股东和管理上的需要而将整个集团公司视为单一的经济实体,汇编反映集团公司内有关公司的财务状况和经营成果的报表.本文拟在目前国际上通用的三种合并理论比较的基础之上,提出适合我国的合并财务报表理论.     

我国企业实施全面预算管理的实践与探讨

我国企业自引进全面预算管理模式以来,在理论和实践上都取得了一定的成果,但仍存在一些问题。基于全面预算管理的特点分析,笔者认为我国企业全面预算管理的未来发展趋势应始终围绕战略预算管理、人性预算管理和信息化预算管理开展。只有这样,未来预算管理才能成为企业快速应对市场环境变化、提高经营决策效率、加强控制和规划的法宝,最终提高企业的综合竞争力。     

集团公司预算管理存在的问题与对策分析

预算管理是集团公司中常见的、有效的管理方法之一。预算管理是为达成企业的战略目标,在预测和决策的基础上,对一段时间内资金的取得和投放、经验成果及其分配、各项收入和支出等资金的使用所做的具体安排。实施预算管理可以更好的降低企业成本,提高企业的管理效益。本文结合集团公司的发展,分析预算管理的执行中存在的问题,并针对不同的情况提出相应对策,做出改进,从而更好的发挥预算管理的作用,促进集团公司的健康发展。     

我国合并会计报表的现状及改革方向

随着社会主义市场经济的飞速发展,集团公司作为企业规模化经营的一种形式越来越普遍.近几年来我国在集团公司财务会计上从西方引进合并报表体制,并颁布了<合并会计报表暂行规定>(以下简称"暂行规定").合并会计报表,是以母公司和子公司组成的企业集团为一会计主体,以母公司和子公司单独编制的个别报表为基础,以母公司编制综合反映企业集团的经营成果、财务状况及其资金变动情况的会计报表.     

企业实施全面预算管理的实践与探讨

全面预算管理的管理模式在当今企业的发展过程中起到了相当大的作用,为企业的长久的发展提供了保障。目前我国大部分企业引进了全面预算管理这一管理办法,并取得了一定成绩。本文将针对全面预算管理在企业中实施的必要性,现状和体系的构建与完善三个方面针对企业实施全面预算管理的实践谈一些看法。     

集团公司预算管理体系的构建探讨

预算管理是企业管理的重点,它根据企业的经营特点和市场信息,通过设定的预算体系,超期制定一系列财务预算,将业务、管理、财务各方面有机地结合起来,发挥各级预算分管部门和预算责任单位的职能作用.文章在分析集团公司预算管理的重要性、集团公司实施预算管理的前提基础上,从七个方面探讨了集团公司预算管理体系的构建.     

我国集团公司预算管理运行体系的新模式——中原石油勘探局案例研究

本文以中原石油勘探局 1994- 1998年预算管理的案例为基础 ,采用现场研究的方法 ②,概括出集团公司管理的资金预算整合模式和全面预算整合模式 ,并认为每一种模式都是一个由若干阶段或要素组成、可运行、可操作的管理控制系统 ,为我国其他集团公司实现整合提供了可资效法的蓝本。其次 ,本文从技术、组织、行为和环境四个维度描述了集团公司预算管理系统的特征 ,从历史和现状、理论和实务等方面阐述了我国集团公司推行预算管理的重大意义。第三 ,本文阐明预算管理蕴含着“权力共享的分权”这一哲学思想 ,通过预算管理才能达到“分散权责、集中控制”的理想境界     

关于国有企业集中式财务管理的相关思考

国有企业是我国企业形式中一个较为庞大的群体,国有企业的主要特征是由国家或相关政府机构出资履行法人义务的生产资料国有制的主导形式.这种形式是吸收、结合了西方经济学的精髓,在引进西方的财务理论和管理方法的同时,也结合具有中国特色的国有企业模式.本文对中国特色财务理论——集中式财务——的形成与发展阶段和基本内容展开论述,以期为中国财务理论的进一步发展提供基础条件.     

我国企业全面预算管理实践思考

随着我国经济体制的改革和加入世界贸易组织后,国内企业要面对激烈的国际竞争,纷纷以各种并购形式走上集团化经营的道路,如何加强企业集团的管理、实现与国外跨国公司相抗衡,成为一个急待解决的问题.本文以集团公司的经营管理为主线,分析探讨全面预算管理方法的运用,并提出了企业在预算管理实践方面存在的问题和对策.     

我国企业全面预算管理实践思考

随着我国经济体制的改革和加入世界贸易组织后，国内企业要面对激烈的国际竞争，纷纷以各种并购形式走上集团化经营的道路，如何加强企业集团的管理、实现与国外跨国公司相抗衡，成为一个急待解决的问题。本文以集团公司的经营管理为主线，分析探讨全面预算管理方法的运用，并提出了企业在预算管理实践方面存在的问题和对策。     

The effects of uncertainty on the roles of controllers and budgets: an exploratory study

This paper explores how contextual uncertainty and the use of the budgetary system explain cross-sectional variation in the organisational role of business unit controllers. We argue that there are complementarities between the role of the budgetary control system (i.e. coercive vs. enabling) and the role of the controller (i.e. corporate policeman vs. business partner). Thus, we explore both the direct effect of uncertainty on the role of the controller and the indirect effect through the role of the budgetary control system. Using survey data from 134 business unit controllers, we find that uncertainty provides a partial explanation of the variation in the role of budgetary control systems and in the role of controllers. In particular, our data suggest alignment between the coercive (enabling) use of the budgetary control system and the role of controllers acting as corporate policemen (business partners). These findings add to our understanding of the functioning of business unit controllers within their organisational context.     

Budgets and budgetary control in British businesses to c.1945

Many generalizations have been made regarding the introduction within British businesses of the costing/accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and extent of their adoption. This paper presents the findings from a survey of primary and (mainly) secondary sources regarding the use of budgets and budgetary control in Britain and raises questions as to the validity of the hypothesis that British firms failed to adopt them as rapidly as they should have done. The paper calls for detailed research into business archives in order that we can more fully understand not only the extent of their use, but also the nature of the dissemination process by which budgetary control came to be implemented in British businesses.     

Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach

This paper analyses the impact of the institutionalisation of governance and budgetary policies on the accountability of organisational actors from an institutional and critical realism perspective. The study extends the framework by Burns and Scapens (2000) to critical realism. Findings from field studies conducted in two public hospital districts in Finland show two institutions of budgetary governance: the political and the technical. Accountability practices depend on how the institutionalised policies have reduced or increased the gaps between the real, the actual and the empirical domains of reality of the organisational actors involved and the governance policy that prevails at a given domain of reality. The use of budgetary information as a tool of governance and accountability in the empirical field of the study cannot be taken for granted.     

The Transformation of an Accounting System During Organisational Change: A Longitudinal Study

Accounting can both shape and be shaped by organisational reality (Nahapiet, 1988). This paper focuses on the shaping of an ABC (activity based costing) system in a public sector authority during a period of rapid change from 1993 to 1998. The reasons why management invested substantially in such a system are outlined, and are compared and contrasted with the views of the employees. Over time the ABC system became locked in as the transfer pricing system to meet the needs of a new style of business unit accountability where quasi–profit centres were set up within a public sector authority. A new CEO eliminated the profit–centre concept and returned to budgetary control as the primary form of financial accountability. At this stage ABC became side–lined but was still useful for strategic decisions relating to out–sourcing and improving lines of business, more in line with its initial objectives. Finally, the paper explores why ABC ceased to exist. It is a rare case of a longitudinal study of an accounting technology in a public sector organisation and provides insights into the moulding of accounting by organisational change.     

Environmental turbulence and the functions of budgetary control

While budgetary control is a potentially significant tool when the economic environment is unstable and unpredictable, the analysis of its development demonstrates that its use has dramatically expanded over the time since companies have been able to run forecasts. In order to help them develop budgetary control, companies have implemented strategies that have reduced risks and hence improved their ability to make accurate forecasts. Such strategies have taken many forms and varied from one firm to another. They materialized as various types of agreement, including cartels, through strategies to effect market leadership, or via policies of nationalization. In those companies where the environment was stable and risk limitation was not important, budgetary control could be used for various internal purposes. In this respect, the analysis of the management of companies helps us to identify the purposes for which budgetary control is utilized. It is found that budgetary control allows for greater expansion opportunities and provides the means to strengthen the control of management within major companies. Our observations highlight a contradictory aspect of budgetary control: while it is relevant within an unstable environment, it performs best in an environment which is highly managed.     

The Future Direction of China's Cross‐border Insolvency Laws,Related Issues and Potential Problems

The enactment of bankruptcy laws by the People's Republic of China (PRC or China) in 2006 was a necessary step in the development of its economy. This law represented a significant modernisation of the insolvency framework, supporting the transforming economy, but it was also a law of political expediency, for the enhancement of external relations. One aspect of the enhancement of external relations was the provision of cross‐border insolvency rules. However, this complex area of law was addressed in only one article, which was only a starting point, leaving many details unaddressed, and further reforms are required. In particular, it is desirable that the law provides a greater level of predictability as to the likely outcomes of cross‐border insolvencies, to encourage inward trade and investment, as well as encourage external trade. Both inbound and outbound business dealings are important to China's continued economic development. It is clear also, however, that insolvency law and practice is still a developing area for China. The establishment of a modern and unified system of insolvency laws was a big step for China, representing a sacrifice of tight controls on insolvencies, but the impact of this law in practice is only recently developing, with a loosening of state controls, after a very slow start. 1 The establishment of a cross‐border insolvency framework represents a further challenge; one that is likely to beset with considerable difficulties, as any further development of this law would potentially entail some further loss of control over proceedings, not least in outbound cases, and resistance may be anticipated. In keeping with China's historical approach to lawmaking in the area of bankruptcy law, it is likely that the cross‐border insolvency framework will develop gradually and with caution. This article assesses the way forward in respect of cross‐border insolvency laws, contending that an incremental approach over a period of years, in three broad stages, is required, with more developed and country‐specific approaches providing a link, or interim stage, between the clarification of the Article 5 and the formal adoption of the United Nations Commission on International Trade Law Model Law on Cross‐Border Insolvency Proceedings 1997 (Model Law) in China. Copyright © 2018 INSOL International and John Wiley & Sons, Ltd.     

Controlling strategy through dialectical management

Controlling strategy has been portrayed as a matter of managing tensions. But what are these tensions and how do they arise in firms? In this paper, organisational strategy is represented by a target operating model that is maintained by dialectical relationships between functional areas. Using a pragmatic constructivist framework, the functional areas may be conceptualised as specialised managerial topoi. Drawing on field work in the hospitality industry, the paper employs an actor-based research methodology to show that organisational tensions may develop out of conflicts between the different goals and logics associated with the various functional areas such as marketing, sales, revenue management and finance. Although there was evidence of accountants acting as custodians of the budgetary system, in some situations, other functional areas such as marketing or revenue management seemed to be the corporate policemen as they protected the corporate brand against unplanned price discounting or short term cost saving tactics. Rather than seeing functional specialisation as a disruptive obstacle to organisational coherence, the paper presents arguments and evidence which suggest that with the deployment of the principles of dialectical management, tensions between the different business functions can enhance strategic control and development.     

Budgeting, the individual and the capital market: A case of fiscal stress

Budgetary control is a major aspect of management control. It has undergone major shifts of emphasis in both the literature and practice in the later part of the 20th century. A significant influence on the changing practices of this aspect of control has been the growth of and increased influence of the capital market. This paper draws on a detailed field study focusing on the problematic nature of budgetary control in a changing operational environment that acknowledges both the importance, internally, of the organisation members and their contribution to continued growth—and externally the growing influence of shareholders on business operations. The focus of the paper is on the effects of the constant pressure of the share price on the case unit of analysis and how that changed the use of the budgetary control system. This change is illustrated both at a macro level of organisational accountability for predicted results and also as it is driven down the organisation to the level of the individual.     

ACCOUNTING FOR INSECURITY

This paper argues that modern systems of budgetary control are implicated in the exploitation and production of insecure forms of employment. The flexibility of direct labour is assumed at a very basic level in some of the core techniques of costing and budgetary control. Previous historical studies of the development of these forms of control, moreover, have shown that they were used to shift the costs of economic fluctuation from capital to labour as well as to encourage the efficient utilisation of human effort. In the light of these observations, it is to be expected that the use of budgetary targets which incorporate direct labour costs will: (1) be more prevalent where the workers are least able to resist the various forms of “flexibility”; and (2) encourage recourse to redundancies where the performance of business units within a company falls below expectation. The paper then tests these hypotheses against data from a recent survey of industrial relations practice in large UK companies. The results show, firstly, that there is a strong and positive association between the proportions of females and part-timers within the workforce and the use of unit labour costs and the direct labour cost/sales ratio as performance targets. Secondly, the use of return-on-investment (R.O.I.) targets is associated with the declaration of redundancies in business units which have failed to perform satisfactorily. For those to whom insecurity of employment constitutes a social problem rather than a managerial convenience to be celebrated as “flexibility”, these findings indicate that the accounting control systems typical of the modern company constitute part of the problem. The achievement of the long-standing trade union aim of security of income and employment will depend, in part, on changing these systems of control.     

Managing budget emphasis through the explicit design of conditional budgetary slack

Budgetary slack plays an important role in the functioning of budgets in organizations. While theory has found negative as well as positive elements associated with its presence, the empirical literature has interpreted it as being dysfunctional to organizations. In this paper, we present empirical evidence on how a company purposefully budgeted additional financial resources with a motivation intention (Lukka. Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society 13 (1998) 281–302) to facilitate the managers’ task in achieving the goals of the company. Using quantitative and qualitative data from four logistic sites of a disk drive manufacturer for 24 months, we examine how the company accepted more slack as the demand on business processes increased and goals other than budget targets––in particular, service quality––became harder to achieve. By allowing this practice, headquarters made it clear to local managers that product quality and service were at least as important as meeting budget objectives. We also find that not only was budgetary slack purposefully built during the budgeting process but also in the budgeting system itself through the underlying cost accounting assumptions. The results of this paper provide empirical evidence on the positive aspects of budgetary slack and on the role of cost accounting models used in the budgeting system to facilitate managerial work.